Article 142 outlines the Tax Authority's approach to reviewing filed returns. It establishes that the Authority will conduct examinations based on a 'sample' methodology. The specific rules, criteria, and standards for selecting these samples are determined by a decision from the President of the Tax Authority. This risk-based or statistical sampling approach allows the Authority to manage its resources effectively by focusing on high-risk filings while ensuring a broad deterrent effect against non-compliance, rather than attempting to perform a deep-dive audit of every single return filed in the Sultanate.